https://www.taxtmi.com/caselaws?id=407738 The court held that registered dealers migrating from the Tamil Nadu Value Added Tax Act, 2006 to the GST regime were entitled to relief as their Input Tax Credit was not reflected in the Electronic Credit Ledger despite filing Form TRAN 1. Citing a Delhi High Court decision, the court emphasized the need for rectifying genuine errors and directed the jurisdictional officer to verify the representations and ensure correct credit transfer within twelve weeks. The writ petitions were allowed without costs, emphasizing the importance of facilitating corrections for inadvertent mistakes during filing. en-us Fri, 05 Mar 2021 00:00:00 +0530 Tue, 25 Mar 2025 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407738 The court held that registered dealers migrating from the Tamil Nadu Value Added Tax Act, 2006 to the GST regime were entitled to relief as their Input Tax Credit was not reflected in the Electronic Credit Ledger despite filing Form TRAN 1. Citing a Delhi High Court decision, the court emphasized the need for rectifying genuine errors and directed the jurisdictional officer to verify the representations and ensure correct credit transfer within twelve weeks. The writ petitions were allowed without costs, emphasizing the importance of facilitating corrections for inadvertent mistakes during filing. Case-Laws GST Fri, 05 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407738